Whether capital expenditure or not????

NITIN MAHESHWARI (Practicing Chartered Accountant)   (51 Points)

31 August 2013  

Whether the following expenditures should be treated as capital expenditure ?????

1- Cost of dismantling a building in case a new building is to be constructed on the land.

2- Legal expenses incurred to defend a suit related to title of patent. The suit has been lost.